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2001, vol. 6, br. 23-24, str. 33-41
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Promena upravljanja računovodstvom - studija promene upravljanja računovodstvenim procesima u zdravstvenim organizacijama
Management accounting change: A study of management accounting change process in a health care organisation
School of Management and Economics, Växjö University, Sweden
Sažetak
Ovaj rad obraća pažnju na promene u upravljanju računovodstvenim procesima u zdravstvenim organizacijama. Polazeći od starih ekonomskih instrumenata pažnja se obraća na upravljanje računovodstvom kao organizacionim pravilima i rutinama, kontradiktornim institucijama, i njihovoj važnosti za uslužne aktivnosti. Cilj je da se razume kako i zašto je upravljački sistem računovodstva evoluirao u ono što jeste danas. Početkom devedesetih godina Kronoberg County Council, zdravstvena organizacija sa preko 7000 zaposlenih bila je izložena napregnutoj finansijskoj situaciji. Uprava County Concil-a je odlučila da primeni radikalnu politiku smanjenja troškova (štednje). Da bi ova politika dala što bolje rezultate, upravljački sistem računovodstva je prošao kroz dve glavne reforme, za odgovorno računovodstvo i za sistem unutrašnjeg tržišta. Sa finansijskog gledišta, prva polovina devedesetih je bila izuzetno uspešan period. Pravila i rutine upravljanja računovodstvom promenjena su u disciplinskom kontekstu što je označavalo uspeh politike smanjenja troškova. Zavisna od kontekstualnih faktora, uvod u nova pravila upravljanja računovodstvom, u skladu sa preovlađujućim institucijama oblikovala je nove rutine i stvorila današnje upravljanje računovodstvom.
Abstract
This paper focuses on the management accounting change processes in a health care organization. Drawing from old institutional economics, the focus is on management accounting as organizational rules and routines, contradictory institutions, and their importance for operational service activities. The objective is to understand why and how the management accounting system evolved into what it is. At the beginning of the 1990s, the Kronoberg County Council, a health care organization with more than 7,000 employees, was exposed to a strained financial situation. The Country Council Assembly decided on a radical retrenchment po1icy. To make this policy workable, the management (accounting system was subject to two major reforms responsibility accounting and an internal market system. From a financial viewpoint, the first half of 1990s became an extremely successful period for the organization studied here. Management accounting rules and routines changed in a disciplinary context were the, retrenchment policy succeeded. Dependent on contextual factors, the introduction of new management accounting rules, in harmony with the prevailing institutions, shaped new routines and made management accounting what it is today.
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